North Carolina General Statutes 105-113.78. County malt beverage and wine retail licenses
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Terms Used In North Carolina General Statutes 105-113.78
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
A person holding any of the following retail ABC permits for an establishment located in a county shall obtain from the county a county license for that activity. The annual tax for each license is as stated.
ABC Permit Tax for Corresponding License
On-premises malt beverage $25.00
Off-premises malt beverage 5.00
On-premises unfortified wine,
on-premises fortified wine, or both 25.00
Off-premises unfortified wine,
off-premises fortified wine, or both 25.00